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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Ari Minarwan
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Influence of Capital Intensity, Political Cost, and Financial Distress on Tax Avoidance in Coal Mining Companies in Indonesia 2014-2020 Ari Minarwan; Teti Haryati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6478

Abstract

This study aims to determine the effect of capital intensity, political cost, and financial distress on tax avoidance in companies listed on the Indonesia Stock Exchange. This study uses a samples of mining companies in the mining coal sector who listed on the IDX during the 2014-2020 period. The data in this research are secondary data obtained fromwww.idx.co.id, datacollection techniques using purposive sampling method, then processed in Eviews 10. In analyzing the data, the researcher conducts descriptive statistics techniques, classical assumption tests, multiple linear regression, and hypothesis testing. Based on the results of hypothesis testing, it was found that capital intensity has negative influence on tax avoidance, political cost has no influence on tax avoidance, and financial distress has positive influence on tax avoidance.
Peran lack of integrity sebagai pemodersi pengaruh fraud triangle terhadap pendeteksian fraudulent financial statement Widjaya, Sri Dewi; Ari Minarwan; Satria Wibawa
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.298 KB) | DOI: 10.32670/fairvalue.v4i8.1449

Abstract

The purpose of this study is to obtain empirical evidence of the influence of the Fraud Triangle element on the Fraudulent Financial Statement (FFS) for the 2018-2020 period with a Lack of Integrity (LoI) as moderating. Each element of the Fraud Triangle Model is calculated by proxying financial targets (ROA) for pressures, ineffective supervision (BDOUT) for opportunities, total accruals for rationalization, and real earnings management for Lack of Integrity. Then the FFS measurement uses the Beneish M-Score formula. The population in this study were banking companies listed on the Indonesia Stock Exchange during the period 2018 - 2020. The research sample was taken using a purposive sampling technique. The data used in this study is secondary data, namely in the form of audited company financial and annual reports and obtained through access to www.idx.co.id and/or the official website of each company. The data analysis method in this study uses panel data regression. The results of the study prove that Pressures and Opportunities do not have a positive effect on FFS. Rationalization has a positive effect on FFS. Lack of Integrity does not strengthen the positive influence of Pressures and Rationalization, but Lack of Integrity strengthens the positive influence of Opportunity on FFS.
Co-Authors Satria Wibawa Teti Haryati Widjaya, Sri Dewi